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Protecting Americans from Tax Hikes (PATH) Act of 2015

End Date of Empowerment Zone Nominations Deemed Extended to Reflect Path Act

End Date of Empowerment Zone Nominations Deemed Extended to Reflect Path Act

Notice 2016-28, 2016-15 IRB In a Notice, IRS has explained how a State or local government amends the nomination of an empowerment zone to provide for a new termination date, as provided for by Code Sec. 1391, as amended by §171(a) of the Protecting Americans from Tax Hikes (PATH) Act of 2015 (P.L. 114-113, 12/18/2015). […]

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Technical correction bills introduced in Congress cover PATH Act and recent legislation

Technical correction bills introduced in Congress cover PATH Act and recent legislation

H.R. 4891, the “Technical Corrections Act of 2016.” S. 2658, the “Technical Corrections Act of 2016.” Technical Explanation of the Technical Corrections Act of 2016 (JCX-16-16, Apr. 11, 2016). On April 11, in companion bills, House Ways and Means Chairman Kevin Brady (R-TX) introduced H.R. 4891, and Senate Finance Committee Chairman Orrin Hatch (R-UT) introduced […]

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2016 version of WOTC form 8850 and instructions reflect PATH Act changes

2016 version of WOTC form 8850 and instructions reflect PATH Act changes

Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Tax Credit (rev. March 2016). Instructions for Form 8850 (rev. March 2016). IRS has issued a revised version of Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Tax Credit, along with revised Instructions. The revisions reflect changes made by the Protecting […]

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Revised form instructions reflect “windfall” business credits for 2015

Revised form instructions reflect “windfall” business credits for 2015

The Protecting Americans from Tax Hikes (PATH) Act of 2015 (P.L. 114-113, 12/18/2015) contains a fair number of “windfall” business tax breaks for 2015—i.e., tax breaks available on the 2015 return even though they were off the books when the events triggering the breaks occurred. Three of these breaks are highlighted in recently updated 2015 […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney